financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2024-28-2-60-70finance-2816Research ArticleНАЛОГОВАЯ ПОЛИТИКАTAX POlICYМетоды анализа мотивов законопослушного налогового поведенияMethods of Analysis the Motives for Legal Tax Behaviorhttps://orcid.org/0000-0001-9328-1224ПинскаяМ. Р.PinskayaM. R.

Пинская Миляуша Рашитовна — доктор экономических наук, доцент, руководитель Центра налоговой политики, Научно-исследовательский финансовый институт Министерства финансов Российской Федерации.

Москва

Milyausha R. Pinskaya — Dr. Sci. (Econ.), Assoc. Prof., Head of the Tax Policy Center, Financial Research Institute of Ministry of Finance of Russian Federation.

Moscow

mpinskaya@nifi.ruhttps://orcid.org/0000-0001-8295-8113ТихоноваА. В.TikhonovaA. V.

Тихонова Анна Витальевна — кандидат экономических наук, доцент, доцент кафедры налогов и налогового администрирования, Финансовый университет.

Москва

Anna V. Tikhonova — Cand. Sci. (Econ.), Assoc. Prof., Department of Taxes and Tax Administration, Financial University.

Moscow

AVTihonova@fa.ruНаучно-исследовательский финансовый институтРоссияFinancial Research InstituteRussian FederationФинансовый университетРоссияFinancial UniversityRussian Federation2024300420242826070Copyright © Пинская М.Р., Тихонова А.В., 20242024Пинская М.Р., Тихонова А.В.Pinskaya M.R., Tikhonova A.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/2816

Статья посвящена вопросам совершенствования методики проведения лабораторных экспериментов для изучения действий налогоплательщиков. Отмечено, что для исследования поведенческих мотивов граждан (в частности, желания уклониться от исполнения своих обязанностей) применения стандартных экономических методов недостаточно. Авторами проанализированы экспериментальные методы изучения явления уклонения от уплаты налогов, проведена их сравнительная характеристика и выявлены проблемы их реализации на практике. На основании анализа результатов проводимых ранее экспериментов доказано, что привлечение студентов в качестве интервьюеров позволяет выявить и оценить тенденции поведения налогоплательщиков. Методология исследования основана на применении инструментов и методов сравнительного анализа, табличного и графического методов визуализации данных. В частности, сравнительная характеристика форм факторных опросов (виньетка с одним профилем, виньетка с двойным профилем, однопрофильное объединение, сопряженный профиль, сопряженный парный профиль) позволила выделить в качестве приоритетного для использования в лабораторных налоговых экспериментах сопряженный парный профиль в форме опроса. В результирующей части статьи представлены недостатки опросных лабораторных экспериментов и предложены возможные варианты их устранения, что является элементом научной новизны и значимости полученных результатов.

The paper is devoted to improving the methodology for conducting laboratory experiments to study the actions of taxpayers. We note that the use of standard economic methods is not enough to study citizens’ behavioral motives (in particular, the desire to evade their duties). The authors analyzed experimental methods of studying tax evasion, carried out their comparative characteristics and identified the problems of their implementation in practice. Based on the analysis of the results of previous experiments, we proved that involving students as interviewers enables us to identify and evaluate the behaviour trends of taxpayers. The research methodology is based on the use of tools and methods of comparative analysis, tabular and graphical methods of data visualization. In particular, the comparative characteristics of the form factor surveys (vignette with one profile, vignette with a double profile, single-profile association, conjugate profile, conjugate paired profile) made it possible to identify as a priority for use in laboratory tax experiments the conjugate paired profile in the form of a survey. In the resulting part of the paper, we presented the disadvantages of laboratory experiments and suggested possible options for their solution, which is an element of scientific novelty and the significance of the research’ results.

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The authors declare that there are no conflicts of interest present.